12-April-2018
English, PDF, 234kb
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
9-April-2018
English
These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
14-February-2018
English, PDF, 596kb
This note describes the taxation of energy use in Switzerland. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
23-November-2017
English, PDF, 395kb
The tax-to-GDP ratio in Switzerland increased by 0.1 percentage points, from 27.7% in 2015 to 27.8% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.
26-September-2017
English
6-April-2017
English, PDF, 418kb
Switzerland had the 32nd lowest tax wedge among the 35 OECD member countries in 2016. The country had the 31st lowest position in 2015. The average single worker in Switzerland faced a tax wedge of 21.8% in 2016 compared with the OECD average of 36.0%.
28-March-2017
English
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
30-November-2016
English
These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.
26-September-2016
English
This ratification marks the latest move in Switzerland’s significant efforts of recent years to implement the international standards on tax transparency.
26-September-2016
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for Switzerland. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.